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内部控制不仅是影响单位发展的主要因素之一,而且和其他影响发展的因素有密切的联系。加强控制,可以促成诸因素有利于企业发展；削弱控制,就会助长诸因素危害企业发展。按照 COSO 内控理论及所涉及内控五要素,结合所注意到的一些企业内部控制中存在的主要问题,笔者认为,构建现代企业内部控制体系可以从五个方面入手： 1.完善企业的控制环境控制环境是其他内部控制要素的基础,它包括企业价值观、组织结构、企业文化和人事政策等等。营造良好的控制氛围,改善企业内部控制环境非一朝一夕之力,首先要做好如下几项工作：
Internal control is not only one of the main factors affecting the development of a unit, but also closely related to other factors that have an impact on the development. Strengthening control can help promote the development of various factors; weakening control will help promote the development of various factors. According to the internal control theory of COSO and the five elements involved in the internal control, combined with some of the major problems in internal control noted, I believe that the construction of a modern enterprise internal control system can start from five aspects: 1. To improve the control of the enterprise environment The environment is the basis for other internal control elements, including corporate values, organizational structure, corporate culture and personnel policies. To create a good atmosphere for control and to improve the internal control environment within an enterprise, we must first make the following efforts: